Accountantscontrole
FAR Research Project: Professional skepticism: a trending concept in need of understanding
Hardies, Kris, Janssen, Sanne
Maandblad voor Accountancy en Bedrijfseconomie, 2017 - 91e jaargang editie 9/10
Regulators and standard setters emphasize professional skepticism as a key input to audit quality (e.g., AFM, 2014; PCAOB, 2015; IFIAR, 2015; IAASB, 2015). Indeed, a global recurring theme in audit inspection findings is instances in which auditors did not appropriately apply professional skepticism in their judgments and actions (IAASB, 2015). For example, IFIAR concluded from its 2014 Survey of Inspection Findings that: “A factor underlying many audit deficiencies is insufficient exercise of professional skepticism during performance of the audit” (IFIAR, 2015, p. 3). Hence, “IFIAR has suggested that enhanced professional skepticism by auditors will contribute significantly to improve the quality of the audit and that firms should prioritize efforts in this area” (IAASB, 2015, p. 12).
Deze auteur publiceerde ook
Anderen downloaden ook deze publicaties
Bouwens, Jan | 2016
Downloads: 923
Accountantscontrole, Open...
Hoeven, Ralph ter | Kevelam, Wilfred | Laning, Anne | 2016
Downloads: 1.300
Externe verslaggeving
Crom, Ben | Kamminga, Pieter | Willemse, Stijn | 2016
Downloads: 656
Management Accounting
Bouwens, Jan | 2016
Downloads: 963
Accountantscontrole
Knoops, Chris | 2016
Downloads: 907
Column
Kloosterman, André | Wagensveld, Koos | 2016
Downloads: 712
Organisatie & Managem...
Bik, Olof | 2016
Downloads: 739
Corporate Governance
de Redactie | 2016
Downloads: 559
Accountantscontrole
Vosselman, Ed | 2016
Downloads: 733
Management Accounting
Wagensveld, Koos | Willekes, Egbert | 2016
Downloads: 1.227
Organisatie & Managem...